EY Special Tax Alert No. 14/2020 – Guidelines on determining whether a “place of business” exists in Malaysia in the absence of a tax treaty

EY Special Tax Alert No. 14/2020 – Guidelines on determining whether a “place of business” exists in Malaysia in the absence of a tax treaty

EY is pleased to share their latest Special Tax Alert No. 14/2020. This issue will cover:

  • Scope of derivation of business income
  • Application of Sections 12(3) and 12(4) of the ITA
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